Guatemala: Tax Calendar for January 2018

Calendar of payments of obligations corresponding to December 2017 and Tax Memorandum on the minimum wages in effect as of January of this year.

Wednesday, January 3, 2018

From a Memorandum sent by Tezó and Associates:

On December 29, 2017, the Ministry of Labor and Social Welfare published Government Agreement No. 297-2017 in the Diario de Centro América, whereby the new minimum wages for agricultural, non-agricultural and export and maquila activities are established, effective as of January 1, 2018. 

The minimum wages in force for the year 2018 are the following:




Per DayPer Month
Agricultural activities
Q90.16
Q2.743.37
Non Agricultural activities
Q90.16
Q2.743.37
Exporting and Maquila activity
Q90.16
Q2.508.16

In the opinion of the General Labor Inspectorate, the monthly salary is determined by multiplying the daily wage by the number of days in the year (2018 has 365 days) and then dividing by 12 months. 

The amount of the minimum wage was agreed on the basis of articles 101, 102 and 119 of the Political Constitution of the Republic of Guatemala; Article 2 of the International Convention 131 on the Fixation of Minimum Wages of the International Labor Organization-ILO-and the Labor Code.  

Read full release (in Spanish).



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Guatemala: Tax Calendar - December 2018

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Guatemala: Tax Calendar- February 2018

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Guatemala: Tax Calendar August 2013

August 2013

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